Mr and Mrs Chen's first child was born in 2017. They are both 35 years old when the child was born. Mrs Chen was working and had an earned income of $80,000 for that year.

They decided that Mrs Chen would claim the full amount of QCR of $4,000

Mr and Mrs Chen are also entitled to PTR of $5,000 for their first child. They have agreed to share the amount of PTR equally.

Mrs Chen is a Singapore tax resident for the Year of Assessment (YA) 2018 and her tax computation for YA 2018 is as follows:

Employment Income of Mrs Chen

$80,000

Less: Personal Reliefs

- Earned Income Relief

$1,000

- QCR

$ 4,000

- WMCR

$12,000 (15% X $80,000)

- CPF Relief

$16,000

Chargeable Income

=$47,000 ($80,000 - $33,000)

Computation of Mrs Chen's Tax Payable for YA 2018

Chargeable Income for Mrs Chen

$47,000

First $40,000

$5501

Next $7,000 @ 7%

$490

Gross Tax Payable

$1,040

Less: Parenthood Tax Rebate

$1,0402

Net Tax Payable

$0

Notes:

Based on the income tax rates for Singapore tax resident for YA 2018.

Both Mr and Mrs Chen are entitled to PTR of $5,000 for their first child born in 2017. Any unutilised amount of PTR will be carried forward to offset against the income tax payable for subsequent years until the rebate has been fully utilised.

If your child is not attending a SPED school but has significant special educational needs resulting in severe functional impairments, you may request for the HCR. IRAS will review the application on a case-by-case basis.

Describes the comprehensive testing and techniques used to arrive at the diagnosis, including evaluation dates and test results with subtest scores from measures such as cognitive ability, academic achievement, and information processing;

Describes the functional limitations supported by the test results; and

The information may be shared with other relevant government agencies or statutory boards for the purpose of verifying the accuracy and validity of the information provided.

The outcome of the request may take up to two months from the date in which full and complete documentation is submitted. If more time is needed, we will update you.

The decision made will be final and no further appeal will be considered unless new or additional information is submitted (e.g. a new or additional psychological/medical report providing additional details).

FAQs

I have filed my tax return for Year of Assessment (YA) 2018. What should I do if I have forgotten to claim or need to revise or withdraw my claim for QCR or HCR?

If you filed your tax return online

Re-file within 14 days of your previous submission or by 18 Apr 2018, whichever is the earlier. You can only re-file once.

When you re-file, you must include all your income details and expenses, donations and relief claims, where applicable. Once you have re-filed successfully, your new submission will override the previous submission.

If you have filed a paper tax return or you could not re-file your tax return

I have received my tax bill for Year of Assessment (YA) 2018. It shows that I have been given QCR of $4,000. However, now I wish to let my husband claim the full QCR/ share the QCR with my husband. What should I do?

You and your husband should file an objection within 30 days from the date of your tax bill, using the “Objection to Assessment” e-Service in myTax Portal.